F11071Subsidised qualifying expenditure on in-house direct R&DU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15; and words in s. 1071(7) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(k)